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TMI Blog2014 (12) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... e Adjudicating authority to decide the matter afresh in de-novo adjudication, after affording him an opportunity of personal hearing. In respect of remaining appeals matter is more or less similar to the case of Shri T.S. Makkar vs. CCE, Surat [2012 (10) TMI 981 - CESTAT AHMEDABAD]. As the appellant has not dealt with or transported the goods in any manner. Nor it was established that appellant was aware of the forged/ fake nature of license, then no penalties are invokable under Section 112(b)ibid and or Rule 209A of the erstwhile Central Excise Rules. - Decided in favour of appellant - Appeal No.: C/196,241,250,839,840/2005, C/649,680-685,/2006, C/10380,10381,12864/2013, E/629,630,1378,1383,2684,2700/2005, E/12860,12862,12863, 13947/2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted vs. CCE, Kolkata - [2003 (159) ELT 733 (Tri. Kolkata)] (v) Heavy Engineering Corpn. Limited vs. CCE, Ranchi - [2006 (206) ELT 292 (Tri. Kolkata)] 3. Shri G.B. Yadav (Advocate) argued that the facts in all these appeals are the same what were available in the appeals before this bench while passing order No. A/1491 to 1492/WZB/AHD/2012 dated 10.10.2012, In the case of T.S. Makkar vs. CCE, Surat. That following the order dated 10.10.2012 this bench has further allowed several appeals as per order No. A/11769-11801/2013 dated 12.12.2013. It was his case that in the present appeals also appellants have not dealt with the goods as no goods were imported against the forged licenses. That for the present fraud committed by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son of the facts of the present proceedings and the facts involved in the case before this bench while passing order 10.10.2012, we find that the same are more or less similar. It is thus held that as the appellant has not dealt with or transported the goods in any manner. Nor it was established that appellant was aware of the forged/ fake nature of license, then no penalties are invokable under Section 112(b) of the Customs Act, 1962 and or Rule 209A of the erstwhile Central Excise Rules. Accordingly, we allow the appeals filed by the appellants holding that the same are covered as per ratio laid in our order No. A/1491 to 1492/WZB/AHD/2012 dated 10.10.2012 passed in the case of Shri T.S. Makkar vs. CCE, Surat. Appeals filed by these appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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